# C_2015398EN.01000802.xml

| 30.11.2015 | EN | Official Journal of the European Union | C 398/8 |
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30.11.2015

EN

Official Journal of the European Union

C 398/8

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Order of the Court (9th Chamber) of 3 September 2015 (requests for a preliminary ruling from the Curtea de Apel Cluj (Romania)) — Petru Chiş (C-585/14), Aurel Moldovan (C-587/14) v Administrația Județeană a Finanțelor Publice Cluj and Sergiu Octav Constantinescu (C-588/14) v Administrația Județeană a Finanțelor Publice Sălaj

(Joined Cases C-585/14, C-587/14 and C-588/14) (1)

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((Reference for a preliminary ruling - Internal Taxation - Article 110 TFEU - Tax levied by a Member State on motor vehicles at the time of their first registration or of the first transfer of the right of ownership - Fiscal neutrality as between second hand motor vehicles imported from other Member States and similar motor vehicles available on the domestic market))

(2015/C 398/10)

Language of the case: Romanian

Referring court

Referring court

Curtea de Apel Cluj

Parties to the main proceedings

Parties to the main proceedings

Applicants: Petru Chiş (C-585/14), Aurel Moldovan (C-587/14), Sergiu Octav Constantinescu (C-588/14)

Applicants:

Defendants: Administrația Județeană a Finanțelor Publice Cluj (C-585/14, C-587/14), Administrația Județeană a Finanțelor Publice Sălaj (C-588/14)

Defendants:

Operative part of the order

Operative part of the order

| 1. | Article 110 TFEU must be interpreted as not precluding a Member State from introducing a tax on motor vehicles, such as that laid down in Law No 9/2012 of 6 January 2012, in relation to the tax on pollutant emissions from motor vehicles (Legea nr. 9/2012 privind taxa pentru emisiile poluante provenite de la autovehicule), which is levied on imported second hand vehicles at the time they are first registered in that Member State and on vehicles that are already registered in that Member State, at the time of the first transfer, within that Member State, of ownership. |
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1.

Article 110 TFEU must be interpreted as not precluding a Member State from introducing a tax on motor vehicles, such as that laid down in Law No 9/2012 of 6 January 2012, in relation to the tax on pollutant emissions from motor vehicles (Legea nr. 9/2012 privind taxa pentru emisiile poluante provenite de la autovehicule), which is levied on imported second hand vehicles at the time they are first registered in that Member State and on vehicles that are already registered in that Member State, at the time of the first transfer, within that Member State, of ownership.

| 2. | Article 110 TFEU must be interpreted as precluding a Member State from exempting from a tax, such as that laid down in Law No 9/2012, vehicles that are already registered, in respect of which a tax previously in force has been paid, when the residual amount of that tax, included in the value of those vehicles, is less than the amount of the new tax. That is necessarily the case when the earlier tax must be reimbursed with interest because of its incompatibility with EU law. |
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2.

Article 110 TFEU must be interpreted as precluding a Member State from exempting from a tax, such as that laid down in Law No 9/2012, vehicles that are already registered, in respect of which a tax previously in force has been paid, when the residual amount of that tax, included in the value of those vehicles, is less than the amount of the new tax. That is necessarily the case when the earlier tax must be reimbursed with interest because of its incompatibility with EU law.

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(1)  OJ C 107, 30.3.2015.

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